Filing GSTR-3B

Filing GSTR-3B is now made more User Friendly

GSTN chief executive Prakash Kumar. GSTN said that filing GSTR-3B has been made more convenient and easy. Photo: PTI

The government on  21, Feb 2018 came out with a simplified version of GSTR-3B, making the return filing  GSTR-3B user-friendly amidst indications that it may possibly be used even beyond March 31.

According to a note prepared by PwC, GSTN has made the following key changes in the process of filing GSTR 3 B:

    • The Optimum utilization of ITC is displayed by System, although it can be edited.
    • After taking into the ITC account, the amount to be paid gets displayed.
    • Prepare a click Challan to avoid payment of tax under the wrong heads.


    • Frequently asked questions (FAQs) and User Manual are provided with pop-ups, to guide taxpayers when filing GSTR-3B Form.
    • Either fill CGST or SGST/UGST amount, other tax will get auto-filled.
    • Form GSTR 3B can be previewed or downloaded, for cross verifying saved details in any table(s), by Simply Clicking on PREVIEW DRAFT GSTR-3B button. The draft Summary page of your GSTR-3B can be downloaded for review.
    • Once the taxpayer has made the payment, the details of cash and credit ledgers available in one place can be seen (refer Table 6.1 – Payments Table) at one place.
    • Tax liabilities as declared in the return along with the credits are updated in the ledgers and the payment is displayed in the “Tax payable” column of the section and can be seen while hovering over the above heading of the credit in the payment section.
    • The system auto-populates “Tax to be paid through ITC” fields with optimum utilization amounts based on provisions of the law relating to credit utilization. It is suggestive and the taxpayer may edit the ITC utilization. In case ITC utilization is changed, the cash to be paid also gets changed accordingly.
    • If available cash balance in Electronic cash ledger is insufficient to offset the liabilities, additional cash required for paying liability is displayed in the last column of the Table (Additional cash required). The taxpayer may create challan for that amount directly by clicking on the CREATE CHALLAN button. Once online payment is made, the system will navigate back to Payments Table.
    • Click the MAKE PAYMENT/POST CREDIT TO LEDGER button to pay off the liabilities or to claim credit in case of no liabilities.
    • Click “Proceed to file” and File GSTR-3B with EVC or File GSTR-3B with DSC. (“Submit” button has been removed).

    Note:-You can Track Return status as well as download the Return form through Track Return Status functionality available at your dashboard.

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